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<h1>Resident's Salaries Taxable Only in Home State Unless Working Abroad Over 183 Days or Paid by Foreign Employer</h1> Salaries, wages, and similar remuneration earned by a resident of one Contracting State are generally taxable only in that State unless the employment is conducted in the other Contracting State, where it may also be taxed. However, if the resident is present in the other State for no more than 183 days in a twelve-month period, and the remuneration is paid by a non-resident employer without a permanent establishment in the other State, it remains taxable only in the resident's State. Remuneration for employment on international ships or aircraft operated by an enterprise of a Contracting State may be taxed in that State.